Abstract

ABSTRACT
Septian Wijaya. The Influence of Moral Reasoning, Retaliation, Organizational
Commitment, and Professional Commitment on Whistleblowing Intentions. Faculty of
Economics, State University of Jakarta. 2016.
The purpose of this research is to analyze The Influence of Moral Reasoning,
Retaliation, Organizational Commitment, and Professional Commitment on
Whistleblowing Intentions. Many factors that tested in this research are Moral
Reasoning, Retaliation, Organizational Commitment, and Professional Commitment
as independent variable’s and Whistleblowing Intentions as dependent variable.
This research uses primary data with sample of accountant’s and internal
auditors who work in State-Owned Enterprises (SOE) engaged in financial services
and Insurance sector. While sampling method use purposive sampling method and
obtained a sample of 85 respondent. This research uses multiple regression method
to test the hypotheses at 5% significance.
From the analysis performed in this research, it can be conclude that
Retaliation and Organizational Commitment have effect to Whistleblowing Intention,
meanwhile Moral Reasoning and Professional Commitment have no effect to
Whistleblowing Intention
Keywords: Moral Reasoning, Retaliation, Organizational Commitment, Professional
Commitment, Whistleblowing Intentions.